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Superannuation Reporting Framework

What's New

  • 29/12/2017 - APRA uses validation rules within D2A to validate the data submitted by reporting entities. Entities are expected to correct any reporting errors identified by these rules. Click here for the list of latest D2A Validation Rules for Superannuation entities. Some validation rules relate to calculated cells in D2A forms. Click here for the list of formulae (‘derivation rules’) used to generate values in calculated cells.
  • 27/09/2017 - APRA has issued a legislative instrument which exempts entities from reporting under Reporting Standard SRS 703.0 Fees Disclosed (SRS 703.0) as at 30 June 2017 on the condition that this data is reported as at 30 September 2017. Click here to view the instrument.
  • 25/08/2016 - APRA has issued a letter to Superannuation industry relating to an exemption to the reporting of the 30 June 2016 annual SRF 703.0. Click here to view the letter.
  • 15/05/2016 – A new data query process has been implemented for regular data collections. Queries will be sent in a spreadsheet attached to an email. Please email your responses in the spreadsheet provided. If you need to provide additional information which will not fit in the ‘Response’ column, please add a new worksheet to the spreadsheet sent to you with the data queries and name the new worksheet tab as the query ID.
  • 21/03/2016 - APRA has issued a letter to Superannuation industry for reporting related information. The letter aims to provide useful information to assist with APRA reporting. Click here to view the letter.
  • 23/07/2015 - APRA has issued a letter to Superannuation industry for reporting related information. The letter aims to provide useful information to assist with APRA reporting for the 30 June 2015 period, as well as on going reporting obligations. Click here to view the letter.

Reporting requirements

Superannuation entities are required, under the Financial Sector (Collection of Data) Act 2001 and its reporting standards, to provide data to APRA. The data is defined in the set of reporting forms and instructions. Some forms are subject to audit requirements. Guidance and assistance to help entities submit forms are provided.

Data submission software

APRA provides superannuation entities with software to encrypt and submit data.

D2A (Direct to APRA)

Standard Business Reporting initiative

The Standard Business Reporting (SBR) initiative is a multi-agency initiative led by Treasury that will simplify business-to-government reporting in a number of ways. This will include the introduction of a single secure sign-on to submit reports to APRA and other SBR-participating government agencies. APRA will provide information to its regulated institutions in due course on the implementation of the SBR initiative, which involves all of APRA's reporting forms and will provide significant long-term benefits to institutions. For more information on SBR click here, or email

Contact Us


Fax: 02 9210 3021

Write to:

Manager, Data Collection
Australian Prudential Regulation Authority
GPO Box 9836
NSW 2001